NAIPFA Conference: GASB 34—What It Says
Author: Ken Schermann.
Source: Volume 22, Number 02, Summer 2001 , pp.35-45(11)
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Abstract:
Statement 34 has been called the most significant change in the history of governmental accounting. In this panel from the 2001 NAIFPA Conference, Ken Scherman, who as a member of GASB helped write the standard, explains its implications for bond issuers and financial advisors alike.Keywords: Financial statements; disclosures; management discussion and analysis
Affiliations:
1: Governmental Accounting Standards Board.